

Isicelo sokubhalisa  njengomkhokhi wentela wesikhashana 

Izincazelo
Izinyathelo okumele zilandelwe
Umthetho osetshenziswayo
Amazinga afanele okwenziwa komsebenzi
Izindleko
Amafomu okumele agcwaliswe
Indawo nendlela yokuxhumana

Izincazelo

Umkhokhi wentela wesikhashana  angachazwa ngokulandelayo:

noma yimuphi umuntu  othola ingeniso  kodwa elingewona umholo 
udayirektha wenkampani yangasese, uma lowo dayirektha waleyo nkampani engumhlali waseNingizimu Afrika – ngaphandle kokuba uKhomishana wabophiko lwezimali Ezingenayo iSouth African Revenue Service  elayele ngenye indlela
noma yiliphi ilunga le-close corporation, uma lelo lunga lingumhlali waseNingizimu Afrika – ngaphandle kokuba uKhomishana wabophiko lwezimali Ezingenayo iSouth African Revenue Service  elayele ngenye indlela.
noma yiyiphi inkampani
noma yimuphi umuntu onikezwe inothisi nguKhomisana, yokuthi ungumkhokhi wentela yesikhashana .

Lapho inkampani ingakadonsi intela yabasebenzi kudayirektha, ngeke akwazi ukubonelela leyo ntela yomsebenzi lapho ebalela imali yentela okumele ikhokhelwe.

Umuntu okumele akhokhele intela yesikhashana, kumele kuthi kungakapheli izinsuku ezingu-30 ngemuva kokuba efanele ayikhokhe, enze isicelo ngokubhala, isicelo sobhaliso  ehhovisi legatsha le-SARS eliseduzane. Ukuhluleka ukwenza njalo, kuyoba nomphumela wokukhokhiswa inzalo  kanye nama-penalty ngokukhokha sekwedlule isikhathi, kanye nenye futhi intela ehambisana namafomu okukhokhelwa kwentela ngokukhokha kamuva sekwedlule isikhathi.

Abantu abalandelayo asikho isidingo sokuthi bakhokhe intela yesikhashana :

noma yimuphi umuntu ingeniso  lakhe elitholakala ngomholo kuphela
noma yimuphi umuntu ingeniso lakhe elingeqi ngaphezu kwenani lomkhawulo wokukhokhwa kwentela elibekiwe , okuyinani elingu-R40 000 kubantu abangaphansi kweminyaka engu-65 ubudala, kanye nenani lika-R65 000 kubantu abaneminyaka engaphezulu kuka-65 ubudala
noma yimuphi umuntu othola ingeniso lezimali ezitshaliwe elingeqi ku-R16 500, ngaphandle kwengeniso elitholakaka kumholo, kubantu abaneminyaka engaphansi kuka-65 ubudala noma u-R24 500 kubantu abaneminyaka engaphezulu kuka-65 ubudala. Inzalo ebuya kwizimali ezitshalwa ngaphandle  kanye nezimali zamasheya , bakhishwa ngaphansi kwesibopho ukufikela kumkhawulo ka-R2 500 kuzo zonke izibopho
noma yimuphi umuntu oneminyaka engu-65 ubudala noma ngaphezulu kwayo, uyakhishwa kwisibopho sokukhokhela intela yesikhashana, uma:

ingeniso lemali ekhokhelwa intela kunyaka wentela lingeqi kwinani lika-R80 000, nakhona libandakanya umholo, impesheni, inzalo  kanye nezimali zamasheya  noma ingeniso elibuya kwizimali zerente kanti futhi
yena engeyena udayirektha wenkampani yangasese noma ilunga le-close corporation kanti futhi
yena engaqhubi noma yiliphi ibhizinisi.


IRP 12 Guidelines iqukethe olunye ulwazi olunabile.

Phezulu

Izinyathelo okumele zilandelwe

Fakela isicelo sokubhaliswa  njengomkhokhi wentela wesikhashana  ehhovisi legatsha le-SARS eliseduzane nawe ngencwadi. Incwadi kumele ichaze usuku owafanela ngalo ukukhokhela intela yesikhashana.

Phezulu

Umthetho osetshenziswayo

Income Tax Act, 58 of 1962 – Fourth Schedule 

Phezulu

Amazinga afanele okwenziwa komsebenzi

Asikho isikhathi esibekiwe  sale nkonzo .

Phezulu

Izindleko

Le nkonzo ngeyamahhala ayikhokhelwa.

Phezulu

Amafomu okumele agcwaliswe

Isicelo kumele senziwe ngencwadi.

Phezulu

Indawo nendlela yokuxhumana


